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"intermediary"

means a person who facilitates the supply of electronic services supplied by the electronic services supplier and who is responsible for issuing the invoices and collecting payment for the

supply;

[Definition inserted by section 8(1)(b) of Notice No.18 of 2019, GG 42171, dated 17 January 2019 (Rates and Monetary Amounts and Revenue Laws Act (Act 21 of 2018) - effective 1 April  2019]